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Recited Duty in Schedule (B.) and Rules deemed Part of this Act.
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XXXVIII. And be it further enacted, That the Duty contained in the Schedule marked (B.) as herein recited, shall be assessed and charged under the following Rules, which Rules shall be deemed and construed to be a Part of this Act, and to refer to the said last mentioned Duty, as if the same had been inserted herein under a special Enactment.
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SCHEDULE (B.)
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To be charged in Addition to Schedule (A.) on the same Properties, except for Dwelling Houses distinct from Farms and Tythes.
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One-Eighth to be deducted from Rent of Tythe free Lands.
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Lessees and Occupiers of Tythes to pay 3.l. for 20l.
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The Duty contained in Schedule (B.) as herein recited, shall be charged in Addition to the Duties contained in Schedule (A.) and shall be construed to extend to all the Properties, in this Act directed to be charged the said Duty according to the general Rule in No. I. Schedule (A.) before mentioned, (except a Dwelling House, and the domestick Offices thereunto belonging, and which Dwelling House and Offices shall not be occupied with a Farm of Lands, for the Purpose of farming such Lands, or with a Farm of Tythes for the Purpose of farming the same): provided, that in all Cases where Lands are not subject to Tythes or Teinds, or to any Modus or Composition Real in lieu thereof, there shall be deducted out of the Duties contained in this Schedule, a Sum not exceeding One Eighth Part thereof; and in all Cases where Lands are subject to a Modus or Composition Real, there shall be deducted our of such Duties so much thereof as, together with the like Rate on such Modus or Composition Real, shall not exceed One Eighth Part of such Duties as aforesaid: Provided also, That any Person being Lessee and Occupier of Tythes or Teinds, other than the Occupier of the Lands from whence such Tythes or Teinds shall arise, shall be charged in respect of the Occupation, at the Rate of Three-pence for every Twenty Shillings of the Annual Value thereof, estimated as aforesaid.
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No. VI.—Rules for charging the said last mentioned Duties.
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To be paid by the Occupier.
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First. —The said last mentioned Duties shall be estimated according to the general Rule contained in Schedule (A.), and shall be charged annually on and paid by the Occupier or Occupiers for the Time being, his, her, and their Executors, Administrators, and Assigns.
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Having the Use of Lands, to be deemed Occupiers. To be in force for one Year.
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Second. —Every Person having the Use of any Lands or Tenements, shall be taken and considered, for the Purposes of this Act, as the Occupier of such Lands or Tenements.
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How paid on Change of Occupation.
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Third. —The said last-mentioned Duties shall, on each Assessment thereof, be in force for One Year, and shall be levied on the Occupier or Occupiers for the Time being, without any new Assessment for that Year, notwithstanding any Change in the Occupation thereof; provided every Tenant on quitting the Occupation shall be liable for the Arrears at the Time of so quitting, and for such further Portion of Time as shall then have elapsed, to be settled and levied by the respective Commissioners, and repaid to the Occupier or Occupiers by whom the same shall have been paid; and the Executors or Administrators of any Tenant who shall die before the End of such Year shall be liable in like Manner as the Testator or Intestate would have been if living at the Time of quitting such Occupation: Provided also, that every Tenant quitting before the Time of making the Assessment, shall be liable for such Portion of the Year as shall have elapsed at the Time of his so quitting, to be adjusted and settled by the respective Commissioners.
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No. VII.—Rules for estimating the annual Value of Properties before described in Schedules (A.) and (B.) or either of them.
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Money Payments, paid by Landlord on Account of Occupier, to be deducted from the Rent.
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First. —Where any Landlord shall be subject to any Covenant or Agreement to pay and satisfy out of the Rent reserved on any Lands or Tenements, all or any Parochial Rates, Taxes, or Assessments, which by Law are a Charge on the Occupier, or any Rent or other annual Payment to be made in lieu of Tythes or Teinds, or any Composition for Tythes or Teinds, then and in every such Case the Rent shall be estimated for the Purposes of this Act, exclusive of such Rates, Taxes, or Assessments, or of such Rent or Payment in lieu of Tythes or Teinds, or Compositions for Tythes or Teinds, to be computed on the Amount thereof bonâ fide paid by such Landlord, in and for the Year preceding the Year of Assessment.
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Amount of Money paid by Tenant on Account of Landlord, to be added to the Rent.
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Second. —Where any Tenant of Lands or Tenements shall be subject to any Covenant or Agreement to pay and satisfy all or any Aids, Taxes, Rates, or Assessments by Law chargeable on or payable by the Landlord or Landlords, then and in such Case the Amount thereof which shall have been bonâ fide paid by such Tenant in and for the Year preceding the Year of Assessment, shall, in making the Estimate for the Purpose of charging the Duty in respect of Occupation, be added to the Rent reserved, in case the same shall have been let within the Period of Seven preceding Years, and if not so let, the Estimate shall be made according to the general Rule in Schedule (A.) without Regard to such Payments.
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For ascertaining Rent according to Price of Corn or Grain.
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Third. —Where the Amount of Rent of Lands reserved in Money shall depend, in the Whole or in Part, on the Price of Corn or Grain, the Estimate for the Purposes aforesaid shall be made on the Amount, payable according to the average Prices or Fiars fixed in the Year preceding the Year of Assessment, and in the same Manner by which such Rents have usually been ascertained between the Landlords and Tenants; but where a Whole or Part of the Rent shall be reserved in Corn or Grain, then the said Estimate shall be made on the like average Price or Fiar, computed on the Quantity delivered in the Year of Assessment; or where such Computation cannot be made, the Estimate aforesaid may be made on the annual Value of such Lands, estimated according to the said general Rule, as the Case may require.
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And according to Produce.
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Fourth. —Where the Amount of Rent reserved on Tenements, Hereditaments, or Heritages, shall depend on the actual Produce thereof, either in respect of the Price or Quantity of such Produce, the Estimate for the Purposes of charging the Duties in Schedule (A.) shall be made on the Amount or Value of such Produce in the Year preceding the Year of Assessment, according to the Prices fixed, and according to the Quantity produced in the Year of Assessment, by the same Rules and in the same Manner by which such Rents have usually been ascertained between the Proprietors and their Lessees or Tenants.
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In Scotland the Estimate to be made according to the general Rule.
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Fifth. —Every Estimate of such Property in Scotland shall be made without Reference to the Cess or Tax Roll, or valued Rents heretofore used in Scotland, or any Stent thereon, and shall be made according to the general Rule contained in the Schedule (A). to the best of the Belief and Judgement of the Commissioners, Assessors, and others employed in charging the said several Duties.
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